CA6 (Tax): USA v. Roxworthy (WD Ky 8/10/2006)

USA v. Roxworthy
Western District of Kentucky at Louisville
Taxation and Privileged Documents
06a0289p.06 2006/08/10

R. GUY COLE, JR., Circuit Judge. Defendant Patrick J. Roxworthy, in his capacity as Vice President of Tax at Yum! Brands, Inc. (“Yum”), appeals the district court’s order enforcing an Internal Revenue Service (IRS) administrative summons demanding production of two memoranda that Yum argues are protected by work product privilege. For the reasons set forth below, we reverse the district court’s order to compel their production and remand to the district court for entry of an order granting Roxworthy’s motion to quash.